Company taxation: report on the functioning of the Interest and Royalties Directive !
The aim of the Directive « Interest and Royalties Directive » is to eliminate double taxation on cross-border interest and royalty payments between associated companies.
The report send bij The European Commission to the Council says that the overall implementation of the Directive has been satisfactory. However, suggestions for more uniform interpretation and legal certainty are proposed. The report also looks at improvements to the existing text, including broadening the scope of the Directive. Discussions on the findings of the report at Council level should provide guidance to the Commission for a future amending legislative proposal.
Fiscaliteit > Vennootschapsbelasting (VenB)